Accountants have numerous career options. Many government
departments and agencies hire accountants, both for their own purposes
(e.g., budgeting and financial reporting) and for use in the function
of the agency (e.g., audits of constituents, taxpayers). This article
provides a list of internet web home pages for federal departments and
agencies (See Table 1) and provides more detailed information about selected
federal entities.
Requirements for federal accounting positions vary across agencies. Most
accounting positions in the federal government require a college degree.
Most government agencies require successful completion of an entrance
examination and an interview. Some government units or positions require
the ability and willingness of the employee to move on a frequent basis,
and there may the element of danger in some positions (e.g., Treasury
Enforcement Agent) and localities. The more sensitive law enforcement
positions (e.g., FBI or IRS special Agent) also require background checks,
physical examinations, and drug testing.

The government-sponsored Outstanding Scholar Program allows applicants
priority in applications and starts new hires at a higher grade. To be
recognized as an Outstanding Scholar requires a 3.45 overall grade point
average (on a 4 point scale) or graduation in the top 10 percent of the
graduating class of an accredited college.
Some government units offer internship opportunities. Internships are
a dynamic way for students to determine if the work would be interesting
for them, for students to “get their foot in the door,” and
for government agencies to examine the work of selected students. Some
of these internships pay and some do not. Often students can get course
credit for the internship. These agencies may offer interns full-time
permanent positions once the interns complete their internships, but these
permanent positions are subject to monetary constraints and job performance.

The following is more detailed information about accounting careers with
several federal agencies or departments that regularly hire accountants.

Department of the Treasury
This federal department has 13 divisions dealing with economic and tax
policy. Each of these divisions hires accountants, with several divisions
hiring many accountants. This section discusses two such positions as
examples.

An Assistant Examiner in the Office of Thrift Supervision conducts on-site
examinations of thrift institutions (per internet description). These
examinations include evaluating the practices and financial soundness
of the institution, evaluating management, reviewing records, and documenting
and reporting findings. The Treasury hires Assistant Examiners from the
Outstanding Scholars Program. There are opportunities for Assistant Examiners
in all regions of the country.

The Treasury hires Treasury Enforcement Agents (TEAs) for four bureaus
within the Department: The Bureau of Alcohol, Tobacco, and Firearms, U.S.
Customs Services, the Internal Revenue Service, and the U.S. Secret Service.
A TEA in any of these bureaus will need to do investigative and surveillance
work and may carry a weapon. The travel requirements across these four
bureaus will be similar as well. (Work in the Customs Service will probably
require less travel, but postings in other countries are possible.) Although
the Treasury does not specifically hire TEAs from the Outstanding Scholars
Program, the qualifications are similar to the Outstanding Scholars Program.
Applicants must meet education and experience requirements, be U.S. citizens
between 23 and 37 years of age (unless they have previous government employment),
pass written and oral examinations, pass drug and physical examinations,
and successfully pass a background check. The Treasury performs background
checks on all prospective TEAs to determine suitability for employment.

Internal Revenue Service
The Internal Revenue Service (IRS), an agency of the Department of the
Treasury, hires many accountants and may be the most common government
agency students think of when considering government accounting positions.

Several career opportunities in the IRS require extensive accounting skills,
including Internal Auditor, Revenue Agent, and Special Agent. An Internal
Auditor, as the name implies, audits and monitors the internal records
of the IRS to ensure safeguarding of the agency’s assets and compliance
with federal laws. Revenue Agents examine and audit the financial records
of corporate and individual taxpayers, helping to ensure that these taxpayers
pay the appropriate taxes and comply with federal laws. A Special Agent
of the IRS learns to do investigative and surveillance work and may carry
a weapon. All of these jobs require some accounting knowledge and a degree
in accounting provides a choice of positions. Several other career opportunities
in the IRS list taxation as a good background: Tax Auditor, Revenue Officer,
and Taxpayer Service Specialist.

The IRS has offices across the country. Employees have tremendous mobility,
being able to move to any other state and find an office in the largest
city of that state. The IRS sometimes asks its employees to travel, with
Revenue Agents and Special Agents traveling frequently.

The Federal Bureau of Investigation
Although not a requirement for the stereotypical FBI Special Agent, an
accounting degree is one of the preferred credentials for applicants to
the Bureau. The modern FBI agent investigates many crimes requiring an
accountant's knowledge for successful pursuit. Among these crimes are
organized crime, white-collar crime, public corruption, financial crime,
fraud, and bribery. The qualifications to become an agent, both scholastic
and physical, are quite rigorous. FBI Special Agents are law enforcement
officers and therefore must travel to where their expertise is needed
and must carry firearms on duty. However, after Special Agent trainees
attend a 15-week session of intensive training at the FBI Academy in Quantico,
Virginia, these new agents can request assignment at any of the numerous
field offices throughout the United States. For more information on becoming
a Special Agent, prospective applicants should inquire at the nearest
FBI field office and explore the FBI’s web page.

The General Accounting Office
The General Accounting Office (GAO) hires many accountants, including
Evaluators and Financial Auditors. Financial Auditors perform work similar
to public accountants working as auditors (e.g., evaluating internal controls,
testing information in financial statements, and analyzing financial data).
In addition, they test for compliance with federal laws and regulations.
Both of these career opportunities require scholastic credentials similar
to the requirements of the Outstanding Scholars Program. The GAO requires,
on average, at least 80 hours of continuing professional education every
two years for its employees. This is the same requirement many states
impose on CPAs.

The GAO has offices located in major cities across the country, but most
(about three fourths) of GAO employees work at the national office in
Washington, D.C. Interested students can keep current on GAO position
announcements using the GAO’s web page.

Department of the Air Force
While the agencies listed previously are the most obvious government units
interested in hiring accountants, numerous other government agencies also
hire many accountants. A good example is the Department of the Air Force.

Each of the Armed Forces (Visit the web page of the Air Force or of another
of the Armed Forces for more information) requires accountants for internal
functions. Accountants for the Air Force perform the same or similar functions
as accountants in private industry. For example, the Air Force Audit Agency
auditors evaluate the efficiency and effectiveness of operations, determine
if the Air Force is properly implementing federal law, and analyze the
results of financial implementations. Air Force Cost Accountants monitor
numerous operations, including pay, facility operations, and employee
benefits. These Cost Accountants also develop policies and procedures
related to interagency communications and compliance with federal laws.

STATE AGENCIES
In addition to considering federal accounting positions, students might
consider positions with state governments. While each state government
has different structure and hence different departments, all states must
have agencies and employees who perform similar functions across states.
Individuals should check with their states to determine which agencies
of the state hire accountants. This article examines agencies of the State
of Indiana (which should be representative of other states) that hire
accountants.

Department of Revenue
Every state collects some form of taxes and therefore needs a government
agency to oversee and audit this procedure. The Indiana Department of
Revenue has several divisions dealing with taxation. The largest segment
of the Department, the Audit Division, has 300 employees. The mission
statement of the Audit Division is to promote voluntary compliance among
taxpayers in all tax and fee areas through quality examination. While
most of Indiana’s auditors live in Indiana, many live outside the
state, mainly in large cities. These auditors will audit the records of
major corporations incorporated in those cities and conducting business
in Indiana. This is a common practice with all states.

The daily activities of Indiana auditors focus on examining financial
records of corporate taxpayers to ensure these taxpayers paid the appropriate
Indiana taxes. Other divisions of the Indiana Department of Revenue also
work with the Audit Division. For example, it is the duty of the Collections
Division to collect taxes due to the state and the Compliance Division
ensures that all taxpayers comply with the tax laws of the state of Indiana.
Some employees work for a state or local agency only during the tax season.
For example, the Indiana Department of Revenue employs about 1,000 people
year-round and an additional 200 during the tax season.
Applicants for positions with the Audit Division must apply separately
for each position by completing an application form (a resume alone will
not suffice). Applicants must also successfully complete an examination,
which is given twice per year.

State Board of Accounts
The vision of the Indiana State Board of Accounts is to impart to the
citizens of Indiana complete confidence in the integrity and financial
accountability of state and local governments; to ensure that these institutions
are operating efficiently in compliance with applicable statutes. The
State Board of Accounts audits all state and local government entities,
including conducting compliance and financial audits. The Board also audits
not-for-profit entities receiving State funding. The entities audited
by the Board include all state schools, license branches, state colleges
and universities, towns, cities, and counties. The Board also develops
accounting reporting forms and guidelines and provides training to state
employees. According to a 1996 report activity audits of cities, libraries,
schools, and utilities required a majority of the total audit time of
the Board.

The Board follows the same audit procedures for financial audits as is
used in the public accounting profession. The Board also conducts investigatory
audits to identify fraud and noncompliance of the audited entity with
state laws and regulations. New hires will start as team members until
they become comfortable with their responsibilities. They will then be
required to solve problems, answer questions, and give advice.
To join the Board you must successfully complete the Board’s entrance
examination offered twice per year, in April and November. The Board strongly
encourages possession of a college degree in accounting or business as
appropriate background for employment. It encourages employees to pursue
the Certified Public Accountant designation, allowing time to take the
examination and providing immediate recognition of successful exam completion
with an increase in salary.

Department of Financial Institutions
The Department of Financial Institutions (DFI) has the responsibility
for monitoring all financial institutions incorporated in the state of
Indiana. These institutions include banks, savings and loans, and credit
unions. DFI strives to protect the interests of borrowers, owners, customers,
and depositors through examination and supervision. An accounting background
is a must to work for DFI.

Other Government Agencies
Each county and city government also must employ accountants. Some of
these entities hire many accountants. Many jurisdictions require financial
and budgetary accountants (The City of New York budget, for example, is
larger than the budgets for many states.) and also need accountants to
monitor reporting of taxpayers (e.g., for income, property, or sales tax
collection purposes). Some jurisdictions have internet home pages which
will readily provide information about position announcements or about
the entity itself. For example, the City of New York’s award-winning
home page (http://www.ci.nyc.ny.us/) provides much information about the
City and its employees.

Certification
Professional certification is helpful for career advancement and pay raises
in any of the above entities. These certifications include Certified Public
Accountant, Certified Management Accountant, Certified in Financial Management,
Certified Internal Auditor, and Certified Fraud Examiner, among others.
In addition, students should consider a relatively new certification offered
by the Association of Government Accountants (AGA), entitled Certified
Government Financial Manager (CGFM), aimed specifically for government
accountants.

CONCLUSION
While federal and state government units have similar requirements and
provide similar benefits to employees, there are wide differences in position
descriptions and what new employees might expect to encounter. We have
only scratched the surface of job opportunities in the government with
accounting knowledge. To learn more about the government unit of most
interest to you a good starting point is the internet web page cited in
Table 1. From this starting point students can access much information.
Happy exploration.

World Wide Web Sites of Federal Agencies

Congress

General Accounting Office

http://www.gao.gov

House of Representatives

http://www.house.gov

Library of Congress

http://www.loc.gov

Senate

http://www.senate.gov

White House

General Information

http://www.whitehouse.gov

Departments

Agriculture

http://www.usda.gov

Commerce

http://www.doc.gov

Defense

http://www.dtic.mil/defenselink

Air Force

http://www.af.mil

Army

http://www.army.mil

Marine Corps

http://www.usmc.mil

Navy

http://www.navy.mil

Education

http://www.ed.gov

Energy

http://www.doe.gov

Health and Human Services

http://www.dhhs.gov

Housing and Urban Development

http://www.hud.gov

Interior

http://www.doi.gov

Justice

http://www.usdoj.gov

Labor

http://www.dol.gov

State

http://www.state.gov

Transportation

http://www.dot.gov

Treasury

http://www.ustreas.gov

Veterans Affairs

http://www.va.gov

Agencies

Agency for International Development

http://www.info.usaid.gov

Census Bureau

http://www.census.gov

Central Intelligence Agency

http://www.odci.gov/cia

Consumer Product Safety Commission

http://www.cpsc.gov

Corporation for Public Broadcasting

http://www.cpb.gov

Drug Enforcement Administration

http://usdoj.gov/dea/deahome.htm

Environmental Protection Agency

http://www.epa.gov

Export-Import Bank

http://www.exim.gov

Federal Aviation Administration

http://www.faa.gov

Federal Bureau of Investigation

http://www.fbi.gov

Federal Communications Commission

http://www.fcc.gov

Federal Deposit Insurance Corporation

http://www.fdic.gov

Federal Election Commission

http://www.fec.gov

Fed. Emergency Management Agency

http://www.fema.gov

Fed. Energy Regulatory Commission

http://www.fedworld.gov/ferc/ferc.html

Federal Reserve System

http://www.bog.frb.fed.us

Federal Trade Commission

http://www.ftc.gov

Food and Drug Administration

http://www.fda.gov

General Services Administration

http://www.gsa.gov

Government Printing Office

http://www.gpo.gov

Internal Revenue Service

http://www.irs.ustreas.gov

National Aeronautics and Space Admin

http://www.nasa.gov

National Archives and Records Admin

http://www.nara.gov

National Institute of Standards and Tech

http://www.nist.gov

National Institutes of Health

http://www.nih.gov

National Oceanic and Atmospheric Admin

http://www.noaa.gov

National Park Service

http://www.nps.gov

National Performance Review

http://www.npr.gov

National Railroad Passenger Corp (Amtrak)

http://www.amtrak.com

National Science Foundation

http://www.nsf.gov

National Technical Information Services

http://www.fedworld.gov

National Transportation Safety Board

http://www.ntsb.gov

Nuclear Regulatory Commission

http://www.nrc.gov

Occupational Safety & Health Admin

http://www.osha.gov

Patent and Trademark Office

http://www.uspto.gov

Peace Corps

http://www.peacecorps.gov

Pension Benefit Guaranty Corporation

http://www.pbgc.gov

Securities and Exchange Commission

http://www.sec.gov

Small Business Administration

http://www.sba.gov

Smithsonian Institute

http://www.si.edu

Social Security Administration

http://www.ssa.gov

U.S. Fish and Wildlife Service

http://www.fws.gov

U.S. Geological Survey

http://www.usgs.gov

U.S. Information Agency

http://www.usia.gov

U.S. International Trade Commission

http://www.usitc.gov

U.S. Postal Service

http://www.usps.gov

Douglas K. Barney
Assistant Professor of Accountancy
School of Business and Economics
Indiana University Southeast
4201 Grant Line Road
New Albany, IN 47150

Chris Bjornson
Assistant Professor of Accountancy
School of Business and Economics
Indiana University Southeast
4201 Grant Line Road
New Albany, IN 47150